Henry Inc. purchased $8,000 of Container Corporation's 5% bonds at par. The purchase was made on January 1 and the investment was classified as a trading security. At June 30 , Henry Inc. received semiannual interest of $200, and adjusted the investment to its fair value of $7,680. Then, Henry Inc. sold its holdings of Container Corporation bonds on July 2 , for $7,680. a. Record the sale of the debt investment. b. Adjust the Fair Value Adjustment account on December 31, the company's year-end